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The study was designed to examine specific issues relating to the usage and perceived success of activity‐based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in manufacturing, financial services and other non‐manufacturing sectors.

Ever since this area of scholarship has been developed in the West, what has generally been taught, researched and written about in the organisation/management field have been primarily English and North American theories about and practices in organisations. This focus has also been adopted by scholars and teachers all over the world, so that mainstream organisation/management scholarship is generally synonymous with western systems. However organisation and management, though not necessarily described in those terms, have existed in all societies through their economic, social and political arrangements, regardless of period, types of activity and stages of technological development.

It is here proposed to examine some African traditional societies in terms of their economic, social and political systems and compare them with mainstream Anglo-Saxon theories and practices. The main focus of this study will be on questions of accountability. Areas to be investigated are the assumptions underlying theories and practices in both types of societies; the systems in practice; their advantages and disadvantages and crucially whether western approaches have anything to learn from these traditional systems, now diminished in power and scope but still very much present in many parts of Africa. The converse question might also be put – can those traditional systems still extant benefit from Anglo-Saxon models of organisation and management?

There are difficulties with such a project. Differences in time, space, culture, size, economic activity and technology must make for problems for researchers. There are then the problems faced by any researcher in terms of their ‘habitus’ or ‘situatedness’ and the need for awareness of their own potential influences on their research. How much more problematic might this prove when examining very different cultures and attempting to make comparisons between their social systems in different time spans, different locations and in entirely different global political and economic contexts?

British social anthropologists, studying traditional societies during the colonial period, had the additional difficulties of being part of (or seen as part of) an occupying colonial administration. Normal difficulties concerning problems with information given to researchers by informants were compounded by this political context in which a great deal of scholarship about traditional societies was produced. This has been discussed over the decades by social anthropologists and sociologists, and will be addressed in this chapter, as at least some of the information used is from that period.

However, despite the difficulties, there is value in such comparisons and in heightening awareness of issues such as accountability in non-western systems as compared with questions of accountability in western institutions. This is relevant for those teaching organisation and management studies – not least to students from other parts of the world, and for practitioners who might gain some advantage from considering different systems and practices, and possibly also gain more insight into their own situations.

Although there exists a rich literature on fisheries traditional management systems in North and South America, Caribbean, Asia and Pacific islands, much less information is available on inland African fisheries. Presents the first regional‐scale survey of traditional management systems operated within the Lake Chad Basin. The survey focused on the status and organization of the local (de facto) management systems and their interactions with the modern (de jure) regulations. The results show that fishing activities within the whole Basin are still largely under the control of the traditional local authorities. The few open‐access fishing grounds are areas that traditional authorities have never controlled or water‐bodies that they have had to “give up” in recent times due to the presence of armed groups. These areas are also areas where illegal taxation systems operated by non‐legitimated governement agents have developed, essentially as a consequence of the remoteness and political instability of the whole Basin.

Within construction procurement, transaction cost economics offers a mechanism to understand “unseen” costs associated with the pre- and post-contract work. Pre-contract, these include costs related to information gathering and procurement. Post-contract they include activities of contract administration and enforcement. The purpose of this paper is to estimate the magnitude of transaction costs (TCs) for different procurement systems used in construction projects in New Zealand. Specifically estimating the relative values of TCs for Traditional and Design-Build delivery systems for the purpose of comparison.

This study develops a conceptual model for the relationship between procurement systems and TC. The model was operationalized and developed into a questionnaire. A cross-sectional sample approach was deployed, involving pilot and survey questionnaires, and results verification through “real world” cases. Data were sought from construction professionals in management, design and operations (i.e. project managers, architects, engineers, quantity surveyors, and procurement officers). TCs were measured using time-spent conducting procurement-related activities as a surrogate for cost. Professionals evaluate their time-spent in procurement activities using a Likert scale 1-5, comparing the Traditional and Design-Build delivery systems. Data were triangulated with “real world” cases to test and explain the developed model. The test included validity and reliability, path analysis, regression analysis, factor analysis, and structural equation modelling (SEM). The primary analytical technique used was SEM to yield information on goodness-of-fit, model development and comparison, and confirmatory strategies. SPSS Amos 21 statistical software was used for data analysis and model development.

The results suggest that procurement systems have indirect impact on TCs. The relationship between procurement system and TCs is fully mediated by costs of information, procurement, administration, and enforcement. Applying the developed models (the Traditional and Design-Build) to “real world” cases, it was found that TCs in the Traditional system amounts to 18.5 percent of the annual salary cost of a project manager (as an indicator quantum), while in the Design-Build system, it amounts to 14.5 percent of the annual salary cost of a project manager. TCs were calculated using regression equations based on factor loadings in the Traditional and Design-Build models.

This study applies new theoretical model for the link between procurement system and TCs, investigating and empirically demonstrating the influence of procurement system on TCs in construction. It also offers a new plausible explanation for the factors influencing TCs in procurement. The study emphasizes “in-house” TCs from the perspective of the professionals. The findings have practical implications on construction business practice due to their robust empirical nature and theoretical framework, which might enhance the performance of the construction industry.

This study contributes to the procurement selection in construction, by introducing a new conceptual model for the link between procurement system and TCs. It has extended the current practices for procurement selection by estimating TCs for the Traditional and Design-Build systems for comparison.

Despite the presence of electronic medical records systems, traditional paper-based methods are often used in many countries to document data and eliminate medical record deficiencies. These methods waste patient and hospital resources. The purpose of this study is to evaluate the traditional deficiency management system and determine the requirements of an electronic deficiency management system in settings that currently use paper records alongside electronic hospital information systems.

This mixed-method study was performed in three phases. First, the traditional process of medical records deficiency management was qualitatively evaluated. Second, the accuracy of identifying deficiencies by the traditional and redesigned checklists was compared. Third, the requirements for an electronic deficiency management system were discussed in focus group sessions.

Problems in the traditional system include inadequate guidelines, incomplete procedures for evaluating sheets and subsequent delays in activities. Problems also included the omission of some vital data elements and a lack of feedback about the documentation deficiencies of each documenter. There was a significant difference between the mean number of deficiencies identified by traditional and redesigned checklists (p < 0.0001). The authors proposed an electronic deficiency management system based on redesigned checklists with improved functionalities such as discriminating deficiencies based on the documenter’s role, providing systematic feedback and generating automatic reports.

Previous studies only examined the positive effect of audit and feedback methods to enhance the documentation of data elements in electronic and paper medical records. The authors propose an electronic deficiency management system for medical records to solve those problems. Health-care policymakers, hospital managers and health information systems developers can use the proposed system to manage deficiencies and improve medical records documentation.

Non-traditional procurement is thought to offer enhanced benefits over traditional contracts. However, several factors significantly impacting the optimization of the benefits have been suggested. Even though effective communication is ranked high among these factors, not enough empirical insights have been given to the nature of communication performance in non-traditional procurements in construction project delivery. The purpose of this paper is to focus on understanding the taxonomy of communication performance in non-traditional procurements in the South African Construction Industry, given the centrality of communication to team effectiveness, performance, project success and managerial efficiency.

Adopting a deductive research approach, an empirical questionnaire survey was conducted drawing on the practical communication experience of project teams engaged in projects using non-traditional procurement systems.

Using aggregated mean scores and inter-rater agreement index and Mann‒Whitney tests, the results revealed inaccuracies, barriers and procedural challenges as frequently occurring in the interpersonal and organizational communication in the adopted non-traditional procurement systems. Additionally, untimeliness and distorted information were noted to be occurring occasionally, whereas incomplete communication, misunderstood information and gatekeeping rarely occurred. Lastly, protocol-related communication challenges were deemed to have never occurred in their interpersonal and organizational communication in their project delivery. In the assessment of communication performance, the less frequently occurring assessment indicator is a testament to good communication performance, whereas the frequently occurring indicator represents a poor performance in the communication.

This systematic approach toward understanding the taxonomy of the interpersonal and organizational communication performance in non-traditional procurement is very significant toward communication performance improvement in the industry. The insight given by the findings may help construction project practitioners to focus their attention on the necessary aspects of communication in non-traditional procurements to optimize their benefits over traditional procurement models.

The study here examines how business actors adapt to changes in networks by analyzing their perceptions or their network pictures. The study is exploratory or iterative in the sense that revisions occur to the research question, method, theory, and context as an integral part of the research process.

Changes within networks receive less research attention, although considerable research exists on explaining business network structures in different research traditions. This study analyzes changes in networks in terms of the industrial network approach. This approach sees networks as connected relationships between actors, where interdependent companies interact based on their sensemaking of their relevant network environment. The study develops a concept of network change as well as an operationalization for comparing perceptions of change, where the study introduces a template model of dottograms to systematically analyze differences in perceptions. The study then applies the model to analyze findings from a case study of Norwegian/Japanese seafood distribution, and the chapter provides a rich description of a complex system facing considerable pressure to change. In-depth personal interviews and cognitive mapping techniques are the main research tools applied, in addition to tracer studies and personal observation.

The dottogram method represents a valuable contribution to case study research as it enables systematic within-case and across-case analyses. A further theoretical contribution of the study is the suggestion that network change is about actors seeking to change their network position to gain access to resources. Thereby, the study also implies a close relationship between the concepts network position and the network change that has not been discussed within the network approach in great detail.

Another major contribution of the study is the analysis of the role that network pictures play in actors' efforts to change their network position. The study develops seven propositions in an attempt to describe the role of network pictures in network change. So far, the relevant literature discusses network pictures mainly as a theoretical concept. Finally, the chapter concludes with important implications for management practice.

The purpose of this paper is to explore the extent to which Chiefs are involved in Ghana’s decentralization process and assess the benefits and challenges associated with the formal inclusion of Chiefs in local governance in Ghana.

The study applied a qualitative inductive approach and employed interviews and focus group discussions to gather data from selected traditional areas within the Volta Region of Ghana.

The findings reveal conflicting roles being performed by Chiefs and local government actors leading to role conflicts.

Though the study is limited with respect to its scope, it opens up the debate regarding the position of Chiefs in Ghana’s decentralized local governance system and also serves as a useful point of reference for future research in the decentralization process and the Chieftaincy institution.

The paper provides an opportunity for stakeholders in Ghana’s decentralized local governance system to review the current decentralization policy to take care of the concerns of the traditional authorities at the grassroots. The recommendations, among others, call for a great deal of consensus building between the Chiefs and local government actors to enhance the success of the decentralization process.

The paper provides evidence regarding the loopholes in the structure of Ghana’s decentralized local governance system which appear to exclude the traditional authorities thereby affecting the smooth running of that system.

The aim is to determine, in a business context, if tagging is a more effective method of discovering relevant information when compared to traditional hierarchical filing systems.

A five‐step interpretive hybrid approach of using both a focus group, questionnaires and SWOT analysis was used to test the proof of concept of tagging files compared to a traditional hierarchical filing system. The approach taken was chosen because of the difficulties and tradeoffs that had to be made between the number of champions and people available to take part in the research; the time that they could allow; and because transcription or recording of the participants was not permitted. The participants were encouraged to use the questionnaires and the SWOT analysis to record their thoughts anonymously whilst the focus groups allowed elaboration and discussion to help understand the true feelings and thoughts of the group collaboratively.

Traditional hierarchical filing systems can lead to the retrieval of irrelevant information, or to none at all, even though the information exists. The study shows that tagging could provide a cost‐effective solution by providing a better structured filing system that can help reduce duplication and the retrieval of irrelevant information.

One limitation of the study was the limited number of participants from just one organisation. Thus, generalisation of the results of this study to the wider population must be done with great care.

Organisations should evaluate the functionality of their chosen operating system and information store software in light of the potential benefits offered by tagging, and costly limitations of traditional file stores.

The paper contributes to the information retrieval and information overload literature by studying the effect tagging files has on an organisation. It provides an insight to the future of filing systems for management and triggers future empirical work into reducing information overload in the workplace.

Alternative corporate governance systems (CGSs) have attracted a significant bulk of research recently. While the connection between the adoption of an alternative system (one tier board or two tier board system) and firms’ performances has not been fully analysed yet, the purpose of this paper is to analyse whether companies which have turned into an alternative board system have eventually improved their performance over time.

Using a sample of more than 15,000 Italian unlisted joint stock companies, the authors compare performance outcomes in 2009 of firms adopting alternative systems with performances of firms that maintained the system in force before the 2003 Corporate Law Reform (defined as “traditional”). Because of the choice of an alternative system (one tier or two tier board) instead of a traditional one is not random, the authors reduce selection bias implementing matching methods and comparing firms that are close in terms of propensity score measured in 2003 (the year before the new CGSs have been introduced by a corporate law reform).

The authors do not find evidence of a significant improvement of performances in 2009 concerning those firms that have adopted a one tier or two tier board systems with respect to those which maintained a traditional one.

The novelty of the study concerns the application of propensity score matching for the evaluation of the impact of the change of the CGS that is possible in presence of two conditions that are all verified in our setting: first, to have a country where corporate law allows for choosing among different systems; in this case Italy is a good laboratory, because it allows for the choice among three different systems; and second, to have the opportunity to evaluate the effect of the change in light of a relatively recent “pre-treatment” condition; this is made possible by the fact that before the 2003 Reform of corporate law all the companies had a traditional system.